Goods taxed at 0.25%
The narrowest slab in the whole schedule, and it exists for one trade. Rough diamonds, and rough precious and semi-precious stones, are taxed at 0.25%.
3 tariff codes of the HSN to GST schedule mapping are mapped to 0.25% GST, across 1 chapter of the tariff, led by natural or cultured pearls.
Once a stone is cut and polished it leaves this slab, and articles made from it are taxed under the jewellery entries instead. The rate is set this low because the value added at the rough stage is small and the trade runs on volume.
Not sure your product belongs at this rate?An IncorpX GST advisor will check it, free- GST rate
- 0.25%
- CGST + SGST
- 0.125% + 0.125%
- IGST
- 0.25%
- Tariff codes mapped
- 3
- Chapters touched
- 1
- Schedule entries
- 3
- Services instead?
- Use a SAC code
Chapters with goods at 0.25%
Every chapter of the tariff that carries at least one code at this rate, with how many, grouped by the section it belongs to. The count is codes mapped to 0.25%, not the size of the chapter, so it reads as how much of this slab each product family accounts for.
What the schedule taxes at 0.25%
Thousands of 8-digit tariff items collapse onto a few hundred schedule entries, so this is the notification's wording rather than the tariff's, with the number of codes that hang off each entry. An entry marked conditional applies only where its condition is met.
HSN codes mapped to 0.25%
A sample of the 8-digit tariff items the schedule maps to this rate. Open any of them for the official description, every schedule row that touches it, the CGST and SGST split and a calculator.
GST calculator for
Enter a price to see the tax breakup at the selected slab.
Indicative math for planning, excluding any cess. Verify the current notified rate before invoicing.
GST rates shown here are as published in HSN to GST code and GST rate schedule mapping (as published 30.06.2017) and are reproduced for reference. The GST Council revises rates through notifications, including the slab rationalization effective 22.09.2025 that moved many goods from the 12% and 28% slabs. Always verify the current rate on the CBIC GST rates page or CBIC tax information portal before invoicing or filing. Rates shown exclude any applicable compensation cess. IncorpX provides assistance for GST registration and return filing if you need help.
- Tariff structure and descriptions: Guidebook on Mapping of HSN Codes, Department for Promotion of Industry and Internal Trade (dpiit.gov.in), revised 16.12.2025.
- GST rate mapping: HSN to GST code and GST rate schedule mapping (as published 30.06.2017), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Current rates: GST Council notifications, including the rate rationalization effective 22.09.2025, published on the CBIC tax information portal.
This directory reproduces government classifications for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
0.25% GST questions
Which goods are taxed at 0.25% GST?
3 tariff codes of the HSN to GST schedule mapping are mapped to 0.25% GST, across 1 chapter of the tariff, led by natural or cultured pearls. Once a stone is cut and polished it leaves this slab, and articles made from it are taxed under the jewellery entries instead. The rate is set this low because the value added at the rough stage is small and the trade runs on volume.
How is 0.25% split between CGST and SGST?
For a supply within one state the rate splits equally: 0.125% CGST and 0.125% SGST or UTGST. For a supply between two states the whole 0.25% is charged as IGST instead. Compensation cess, where an entry attracts it, is charged over and above this.
Can the same HSN code carry more than one rate?
Yes, and it is common. Many schedule entries are conditional on sale value, packing, branding or end use, so one 8-digit code can appear at two slabs. Every code page in this directory shows all the schedule rows mapped to it, with the condition against each, rather than picking one for you.
Do I get input tax credit at 0.25%?
Yes, on the normal conditions of Section 16 of the CGST Act: you hold a tax invoice, you have received the goods, the supplier has paid the tax and filed the return, and the credit is not blocked under Section 17(5).
Did this rate change on 22 September 2025?
The 56th GST Council rationalised the slab structure with effect from 22 September 2025, withdrawing the 12% and 28% slabs for most goods and creating a 40% demerit rate. The rates on this page are reproduced from the published schedule mapping named below. Always verify the current rate for your product on the CBIC portal before invoicing.
What is the difference between an HSN code and a SAC code?
HSN codes classify goods and SAC codes classify services. If you supply goods you quote an HSN code on the invoice, and if you supply services you quote a SAC code. A business that supplies both uses each on the respective invoice lines, and both go into the same HSN and SAC summary table of GSTR-1.
Not sure this is the right GST rate for your products?
Share what you sell and an IncorpX advisor will help you confirm the correct HSN code and the GST treatment that applies, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
